{"cited_by_count":403809,"description":"This cluster of papers explores the determinants, consequences, and enforcement strategies related to tax evasion, informal economy, and shadow economy. It covers topics such as tax compliance, tax morale, corruption, institutional quality, and the impact of fiscal policies on the labor market. The research also delves into the interplay between formal and informal sectors, as well as the role of enforcement mechanisms in influencing taxpayers' behavior.","display_name":"Taxation and Compliance Studies","domain_id":"2","external_ids":{"openalex":"https://openalex.org/T11257","wikipedia":"https://en.wikipedia.org/wiki/Tax_evasion"},"field_id":"20","id":"T11257","keywords":[{"display_name":"tax compliance","id":"tax-compliance","score":0.6135,"url":"https://openalex.org/keywords/tax-compliance"},{"display_name":"tax evasion","id":"tax-evasion","score":0.4201,"url":"https://openalex.org/keywords/tax-evasion"},{"display_name":"tax administration","id":"tax-administration","score":0.3395,"url":"https://openalex.org/keywords/tax-administration"},{"display_name":"tax collection","id":"tax-collection","score":0.3124,"url":"https://openalex.org/keywords/tax-collection"},{"display_name":"tax audit","id":"tax-audit","score":0.4594,"url":"https://openalex.org/keywords/tax-audit"},{"display_name":"shadow economy","id":"shadow-economy","score":0.5163,"url":"https://openalex.org/keywords/shadow-economy"},{"display_name":"taxpayer awareness","id":"taxpayer-awareness","score":0.8603,"url":"https://openalex.org/keywords/taxpayer-awareness"},{"display_name":"tax sanctions","id":"tax-penalties","score":0.5973,"url":"https://openalex.org/keywords/tax-penalties"},{"display_name":"tax enforcement","id":"tax-enforcement","score":0.4148,"url":"https://openalex.org/keywords/tax-enforcement"},{"display_name":"individual taxpayers","id":"individual-taxpayers","score":0.7775,"url":"https://openalex.org/keywords/individual-taxpayers"},{"display_name":"tax liability","id":"tax-liability","score":0.2228,"url":"https://openalex.org/keywords/tax-liability"},{"display_name":"tax knowledge","id":"tax-knowledge","score":0.8636,"url":"https://openalex.org/keywords/tax-knowledge"},{"display_name":"tax authorities","id":"tax-authorities","score":0.3713,"url":"https://openalex.org/keywords/tax-authorities"},{"display_name":"tax education","id":"tax-education","score":0.612,"url":"https://openalex.org/keywords/tax-education"},{"display_name":"tax fraud","id":"tax-fraud","score":0.272,"url":"https://openalex.org/keywords/tax-fraud"},{"display_name":"tax culture","id":"tax-culture","score":0.8368,"url":"https://openalex.org/keywords/tax-culture"},{"display_name":"taxpayer behavior","id":"taxpayer-behavior","score":0.811,"url":"https://openalex.org/keywords/taxpayer-behavior"},{"display_name":"taxpayers","id":"taxpayers","score":0.3635,"url":"https://openalex.org/keywords/taxpayers"},{"display_name":"tax socialization","id":"tax-socialization","score":0.8882,"url":"https://openalex.org/keywords/tax-socialization"},{"display_name":"tax reporting","id":"tax-reporting","score":0.4527,"url":"https://openalex.org/keywords/tax-reporting"},{"display_name":"tax morale","id":"tax-morale","score":0.8709,"url":"https://openalex.org/keywords/tax-morale"},{"display_name":"tax payment","id":"tax-payment","score":0.2558,"url":"https://openalex.org/keywords/tax-payment"},{"display_name":"tax service quality","id":"tax-service-quality","score":0.9063,"url":"https://openalex.org/keywords/tax-service-quality"},{"display_name":"motor vehicle tax","id":"vehicle-taxation","score":0.2811,"url":"https://openalex.org/keywords/vehicle-taxation"},{"display_name":"tax arrears","id":"tax-debt","score":0.3284,"url":"https://openalex.org/keywords/tax-debt"}],"legacy_keywords":["Tax Evasion","Informal Economy","Tax Compliance","Shadow Economy","Enforcement Strategies","Tax Morale","Corruption","Institutional Quality","Fiscal Policy","Labor Market"],"openalex_id":"https://openalex.org/T11257","source_created_date":"2024-01-23T15:27:10","source_updated_date":"2026-10-17T03:02:00","subfield_id":"2002","url":"/topics/T11257","works_api_url":"https://api.openalex.org/works?filter=topics.id:T11257","works_count":129204,"label":"Taxation and Compliance Studies","provider":"openalex","revision":"c25fa2edd6f078ea","taxonomy_revision":"f050b5d4780b1289","title":"Taxation and Compliance Studies","kind":"topic-directory","aeo_cohort":"topic-directory","catalogue_revision":"f050b5d4780b1289","numeric_address":"36174812159050328","address_version":"morton4x16-v1","coordinates":[2,20,2002,11257],"answer_status":"Directory metadata; local answer requires separate source review","truth_status":"Subject descriptor, not a factual answer or a demonstrated knowledge gap","reviewed_answer":null}